[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR191.3]



[Page 525]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 191_DRAWBACK--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  191.3  Duties and fees subject or not subject to drawback.



    (a) Duties and fees subject to drawback include:

    (1) All ordinary Customs duties, including:

    (i) Duties paid on an entry, or withdrawal from warehouse, for 

consumption for which liquidation has become final;

    (ii) Estimated duties paid on an entry, or withdrawal from 

warehouse, for consumption, for which liquidation has not become final, 

subject to the conditions and requirements of Sec.  191.81(b) of this 

subpart; and

    (iii) Tenders of duties after liquidation of the entry, or 

withdrawal from warehouse, for consumption for which the duties are 

paid, subject to the conditions and requirements of Sec.  191.81(c) of 

this part, including:

    (A) Voluntary tenders (for purposes of this section, a ``voluntary 

tender'' is a payment of duties on imported merchandise in excess of 

duties included in the liquidation of the entry, or withdrawal from 

warehouse, for consumption, provided that the liquidation has become 

final and that the other conditions of this section and Sec.  191.81 of 

this part are met);

    (B) Tenders of duties in connection with notices of prior disclosure 

under 19 U.S.C. 1592(c)(4); and

    (C) Duties restored under 19 U.S.C. 1592(d).

    (2) Marking duties assessed under Sec.  304(c), Tariff Act of 1930, 

as amended (19 U.S.C. 1304(c));

    (3) Internal revenue taxes which attach upon importation (see Sec.  

101.1 of this chapter); and

    (4) Merchandise processing fees (see Sec.  24.23 of this chapter) 

for unused merchandise drawback pursuant to 19 U.S.C. 1313(j), and 

drawback for substitution of finished petroleum derivatives pursuant to 

19 U.S.C. 1313(p)(2)(A)(iii) or (iv).

    (b) Duties and fees not subject to drawback include:

    (1) Harbor maintenance fee (see Sec.  24.24 of this chapter);

    (2) Merchandise processing fees (see Sec.  24.23 of this chapter), 

except where unused merchandise drawback pursuant to 19 U.S.C. 1313(j) 

or drawback for substitution of finished petroleum derivatives pursuant 

to 19 U.S.C. 1313(p)(2)(A)(iii) or (iv) is claimed; and

    (3) Antidumping and countervailing duties on merchandise entered, or 

withdrawn from warehouse, for consumption on or after August 23, 1988.

    (c) No drawback shall be allowed when the identified merchandise, 

the designated imported merchandise, or the substituted other 

merchandise (when applicable), consists of an agricultural product which 

is duty-paid at the over-quota rate of duty established under a tariff-

rate quota, except that:

    (1) Agricultural products as described in this paragraph are 

eligible for drawback under 19 U.S.C. 1313(j)(1); and

    (2) Tobacco otherwise meeting the description of agricultural 

products in this paragraph is eligible for drawback under 19 U.S.C. 

1313(j)(1) or 19 U.S.C. 1313(a).



[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 27489, May 19, 1998, as 

amended by T.D. 01-18, 66 FR 9649, Feb. 9, 2001; CBP Dec. 04-33, 69 FR 

60083, Oct. 7, 2004]



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